How many controls does ISAE 3402 have?

ISAE 3402 contains 13 controls organized across 5 domains.

Where does ISAE 3402 apply?

ISAE 3402 is applicable in International (IAASB). Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.

How do I get started with ISAE 3402 compliance?

Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.

ISAE 3402 — Assurance Reports on Controls at a Service Organisation

International Standard on Assurance Engagements (ISAE) 3402, issued by the International Auditing and Assurance Standards Board (IAASB), provides a framework for practitioners to issue assurance reports on controls at a service organisation. Type 1 reports describe controls and their design suitability at a point in time.

Domains

Type II Report

Type I Report

Management Assertion

System Description

Engagement Requirements

Frequently Asked Questions

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